A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

1. From January 14, 2010 to March 14, 2010, the Defendant’s occupation Defendant is a person who operated a mechanical equipment company with the trade name “C” in Incheon City B.

2. No person who violates the Punishment of Tax Evaders Act by receiving a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

A. The Defendant in receipt of a false tax invoice in the name of D includes the issuance of a tax invoice of KRW 25,800,000 on January 28, 2015, even though the fact was not supplied with goods or services from D on or around July 2015, the Defendant appears to have written the written indictment of KRW 290,680,000 in total, as shown in the No. 1 through No. 7 of the annexed crime list around that time. However, according to the annexed crime list, the Defendant appears to have written the written indictment of KRW 29680,00 in total, “29,680,000,000” in accordance with the annexed crime list.

It was issued seven copies of a false tax invoice.

B. On June 2015, the Defendant received a false tax invoice in the name of E, in the absence of the fact that he was supplied with goods or services from E, and received a tax invoice issued on January 22, 2015 of the supply value of KRW 9,00,000,000, and around that time, issued a false tax invoice in the aggregate of KRW 185,00,000,000, as shown in [Attachment] Nos. 8 through 14.

Summary of Evidence

1. Defendant's legal statement;

1. A report on the suspicion of tax offense against the accused;

1. The police statement concerning F;

1. A written accusation;

1. A report on investigation of value-added tax;

1. A report (E) on completion of an investigation into violation of the relevant tax invoice, and a supplementary report (D) on relevant data;

1. A list of receipt of value-added tax returns, credit card sales slips, and a list of total tax invoices by customer, etc.;

1. Application of investigation progress and statutes;

1. Article 10 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) as to the crime.